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Surface Internal
<br />Water Nonmajor Service
<br />Water Sewer Management Recycling Totals Funds
<br />Assets
<br />Current assets
<br />Cash and investments 1,310,726$ 32,334$ –$ 142,824$ 1,485,884$ 415,668$
<br />Accrued interest receivable 7,055 204 – 684 7,943 1,871
<br />Accounts receivable
<br />Customers 500,165 467,232 216,339 6 1,183,742 –
<br />Customer accounts certified to county 26,215 30,449 6,783 3,159 66,606 –
<br />Interfund receivable 26,268 – – – 26,268 –
<br />Due from other governmental units 500,000 – – – 500,000 –
<br />Prepaid items 25 25 25 – 75 –
<br />Inventory 8,402 – – – 8,402 –
<br />Total current assets 2,378,856 530,244 223,147 146,673 3,278,920 417,539
<br />Noncurrent assets
<br />Capital assets
<br />Buildings and structures 818,476 16,564 – – 835,040 –
<br />Distribution and collection systems 10,477,385 9,649,493 4,258,519 – 24,385,397 –
<br />Machinery and equipment 315,065 490,962 745 – 806,772 –
<br />Office furniture and equipment 5,216 3,199 – – 8,415 –
<br />Construction in progress 2,241,881 181,810 905,303 – 3,328,994 –
<br />Total capital assets 13,858,023 10,342,028 5,164,567 – 29,364,618 –
<br />Less accumulated depreciation (4,441,644) (4,311,598) (743,508) – (9,496,750) –
<br />Total capital assets
<br /> (net of accumulated depreciation)9,416,379 6,030,430 4,421,059 – 19,867,868 –
<br />Total assets 11,795,235 6,560,674 4,644,206 146,673 23,146,788 417,539
<br />Deferred outflows of resources
<br />Pension plan deferments – PERA 16,104 17,811 13,424 – 47,339 –
<br />Liabilities
<br />Current liabilities
<br />Accounts payable 51,614 77,329 9,060 10,869 148,872 19,321
<br />Salaries payable 6,806 8,091 4,819 607 20,323 488
<br />Interfund payable – – 26,268 – 26,268 –
<br />Due to other governmental units 1,096,275 20,253 179 10,023 1,126,730 11,051
<br />Accrued interest payable 35,396 5,506 – – 40,902 –
<br />Compensated absences payable 11,630 13,121 9,004 1,303 35,058 1,850
<br />Total current liabilities 1,201,721 124,300 49,330 22,802 1,398,153 32,710
<br />Noncurrent liabilities
<br />Bonds payable 2,225,773 346,179 – – 2,571,952 –
<br />Compensated absences payable 3,877 4,374 3,001 434 11,686 617
<br />Net pension liability 135,618 153,748 106,805 – 396,171 –
<br />Total noncurrent liabilities 2,365,268 504,301 109,806 434 2,979,809 617
<br />Total liabilities 3,566,989 628,601 159,136 23,236 4,377,962 33,327
<br />Deferred inflows of resources
<br />Pension plan deferments – PERA 65,316 74,740 50,925 – 190,981 –
<br />Net position
<br />Net investment in capital assets 7,190,606 5,684,251 4,421,059 – 17,295,916 –
<br />Unrestricted 988,428 190,893 26,510 123,437 1,329,268 384,212
<br />Total net position 8,179,034$ 5,875,144$ 4,447,569$ 123,437$ 18,625,184$ 384,212$
<br />Business-Type Activities – Enterprise Funds
<br />CITY OF ARDEN HILLS
<br />Statement of Net Position
<br />Proprietary Funds
<br />as of December 31, 2018
<br />See notes to basic financial statements -22-
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